Excise exemption for specified lead products where factory-use or prescribed procedural and defence-use conditions are met. Specified lead goods are exempted from central excise duty where conditions apply: lead waste and scrap used within the producing factory for manufacture of lead goods, or used in chemical manufacture if offsite procedural requirements are followed; lead plates, sheets, strips, foils, shells, blanks for tubes and pipes, and lead tubes and pipes manufactured in a Central Government ordnance factory and used for defence purposes in such ordnance factories; and lead wires, each subject to the conditions specified in the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for specified lead products where factory-use or prescribed procedural and defence-use conditions are met.
Specified lead goods are exempted from central excise duty where conditions apply: lead waste and scrap used within the producing factory for manufacture of lead goods, or used in chemical manufacture if offsite procedural requirements are followed; lead plates, sheets, strips, foils, shells, blanks for tubes and pipes, and lead tubes and pipes manufactured in a Central Government ordnance factory and used for defence purposes in such ordnance factories; and lead wires, each subject to the conditions specified in the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
